Cambridge Business Publishers
Cases in Managerial and Cost Accounting
Case Organization
| About the Book | Case Organization | To the Student | Table of Contents |
Table of Contents
 |
PART I: UNDERSTANDING COSTS AND COST BEHAVIORS |
| FinePrint Company Cost behaviors and relevant costs in a special order decision and an outsourcing decision |
|
| Blackheath Manufacturing Company Cost behaviors and relevant costs in a pricing decision |
|
| Giberson’s Glass Studio Cost behaviors and relevant costs in a product mix decision with constrained resources |
|
| The Horizon Insurance Agency Relevant costs and cash flows in an outsourcing decision |
|
| Breeden Security, Inc. (A) Budgeting scenarios and break-even analysis |
|
| BW Manufacturing Company Product planning using contribution margin analysis |
|
| Greenlawn Commercial Package Business Relevant costs and sunk costs in decision making in a services environment |
|
| The Craddock Cup Cost behaviors; sunk costs; break-even analysis; overhead allocation |
|
| PART II: FUNDAMENTALS OF PRODUCT AND SERVICE COSTING | |
| Shun Electronics Company Overhead allocation in product costing and uncovering cross-product subsidies |
|
| Breeden Security, Inc. (B) Evolution of costing systems from traditional cost systems to activity-based cost systems; customer profitability analysis |
|
| Johnson Beverage, Inc. Using activity-based costing to assess customer profitability |
|
| Finnegan’s Gardens Costing services: allocation of common costs and line of business profitability |
|
| Gibson Insurance Company Allocating shared infrastructure costs for determining business unit costs and product costs |
|
| Data Services at Armistead Costing services using activity thinking and strategic choices; customer profitability analysis |
|
| Wendy’s Chili: A Costing Conundrum Joint costs and costing by-products: costing the chili |
|
| PART III: PLANNING, BUDGETING, AND VARIANCE ANALYSIS | |
| Blackheath Manufacturing Company —Revisited Budgeting and profit variance analysis |
|
| Toddler Treasures, Inc. Basic variance analysis of direct materials, direct labor, and overhead |
|
| Charley’s Family Steak House (A) Developing a profit plan |
|
| Charley’s Family Steak House (B) Flexible budgeting and strategic profitability analysis |
|
| EntertainmentNow.com Flexible budgeting and strategic profitability analysis |
|
| Oriole Furniture, Inc. (A) Profit planning and control |
|
| Consumer Service Company (A) Negotiating a profit plan and ethics of budgeting |
|
| PART IV: PERFORMANCE MEASUREMENT AND INCENTIVE SYSTEMS | |
| Performance Measurement at Thomas J. Lipton Measuring product-line performance: ROI vs. Residual Income (Economic Profit) |
|
| Maverick Lodging The Balanced Scorecard system in a hotel management company |
|
| The Gail Palmer Ashton Graduate School of Business The Balanced Scorecard Initiative Developing performance metrics in a university setting |
|
| Lynchburg Foundry: The Ductile Dilemma Transfer pricing and costing a by-product |
|
| Xyberspace Consulting, Inc. Transfer pricing: allocation of shared services costs |
|
| Mountain Lumber Company Linking performance measures to strategy: evaluating a performance measurement and incentive plan |